Activity Based Costing-Sebuah Kajian
DOI:
10.33395/owner.v8i2.2027Keywords:
Activity Base Costing; Unit Cost; Traditional Method; Cost calculationAbstract
The unit cost calculation method with Activity Based Costing (ABC) is an efficient system. This system is certainly a system that is far more accurate than the traditional system. It is important for a company to know the units of the product or service it produces. Unit cost information becomes important for managerial decision making. The importance of the right decision certainly requires the company to use the right calculation method. Thus this study conducts a study of the ABC method that can be utilized properly by companies. This research method is a literature study conducted to gain more understanding of Activity based costing (ABC) research. This study carried out the stages starting from selecting topics, collecting literature, to reviewing the literature. The results of this study indicate that the application of this method requires a large commitment and resources from the organization and if this is fully implemented then the quality of the use of this method is very beneficial for companies in decision making
Downloads
Plum-X Analityc
References
Al-Dhubaibi, A. A. S. (2021). Optimizing the value of activity based costing system: The role of successful implementation. Management Science Letters.
https://doi.org/10.5267/j.msl.2020.8.017
Al-Khadash, H. A., & Nassar, M. (2010). The implementation of activity-based costing and the financial performance of the Jordanian industrial shareholding companies. Afro-Asian Journal of Finance and Accounting. https://doi.org/10.1504/AAJFA.2010.037282
Anton, Carmen E. (2022). The Activity Based Costing Method Applied to the Analysis of the Clients’ Profitability. SERIES V - ECONOMIC SCIENCES.
https://doi.org/10.31926/but.es.2022.15.64.1.5
Anton, Carmen Elena. (2022). ACTIVITY-BASED COSTING APPLIED TO AN ACCOUNTING COMPANY. 15(2), 0–2.
Darudiato, S., & Widjaja, Y. (2022). Production Cost Control using Activity-Based Costing Methods in Information Systems. International Journal of Informatics and Computation. https://doi.org/10.35842/ijicom.v4i2.54
DE SOUZA AMARAL, T., ARAUJO DE SOUZA JUNIOR, A., COSTA DA SILVA BANDEIRA, R., & LUIZ REIS, D. (2020). Using the ABC costing system - Activity-based costing to calculate costs in the public sector. International Journal for Innovation Education and Research. https://doi.org/10.31686/ijier.vol8.iss7.2466
Dhital, S. kumar. (2022). Principles and Practices of Product Costing: A Case Study of Practices of Product Costing by Computer Manufactures (Acer & Dell). SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4298849
Ditkaew, K., & Pitchayatheeranart, L. (2019). Using structure equation model for evaluating the impact of activity based costing towards strategic management innovation and performance of firms in industrial estate authority of Thailand. Asian Administration and Management Review.
Durana, M. (2019). Research Review on Activity-Based Costing System (ABC): ABC’s Development, Applications, Challenges, and Benefits. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3347713
El Nashar, T. A. (2019). Does Cost Drivers’ Prediction Under ABC Systems Reduce Total Manufacturing Cost of Heavy Industries? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3375905
Intakhan, P. (2014). ABC success: Evidence from ISO 9000 certified companies in Thailand. Asian Review of Accounting. https://doi.org/10.1108/ARA-06-2013-0044
Kneževi?, G., & Mizdrakovi?, V. (2010). Exploratory research of activity-based costing method implementation in Serbia. Ekonomska Istrazivanja.
https://doi.org/10.1080/1331677X.2010.11517424
Knox, B. D. (2021). Machine Learning Activity-Based Costing: Conceptual Test. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3965495
Kumar, N., & Mahto, D. (2016). Current Trends of Application of Activity Based Costing (ABC): A Review. Global Journal of Management and Business Research Accounting and Auditing, 13(3), 16. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2764035
Lueg, R. (2020). Activity-Based Costing and Target Setting – A Case Study. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3717491
Lueg, R. (2021). Activity-based Costing in the sports industry – A case study. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2657498
Maha Faisal Alsayegh. (2020). Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies. https://doi.org/10.26710/jafee.v6i1.1074
Narsaiah, N. (2019). Behavioral Aspects of IT Employees towards Problems and Prospects of Activity Based Costing (ABC). International Journal of Engineering and Management Research. https://doi.org/10.31033/ijemr.9.2.25
Niñerola, A., Hernández-Lara, A. B., & Sánchez-Rebull, M. V. (2021). Improving healthcare performance through Activity-Based Costing and Time-Driven Activity-Based Costing. International Journal of Health Planning and Management, 36(6), 2079–2093. https://doi.org/10.1002/hpm.3304
Pamungkas, E. W., Nurchayati, N., Haris, N., Nugrahani, N., Putuhena, H., Usman, E., ... & Indarto, S. L. (2023). AKUNTANSI MANAJEMEN: Teori & Konsep-konsep Dasar Akuntansi Manajemen Terkini. PT. Sonpedia Publishing Indonesia.
Putuhena, H. (2023). Activity Based Costing (Biaya berbasis Aktivitas). In Tangguh Denara Jaya. Tangguh Denara Jaya.
Quesado, P., & Silva, R. (2021). Activity-based costing (ABC) and its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity. https://doi.org/10.3390/joitmc7010041
Sanati, H. Y., Mahdavikhou, M., Khotanlou, M., & Moez, A. H. A. (2014). A Comparative Survey of Traditional Costing with Activity-Based Costing in the House Furniture Industry. International Journal of Current Life Sciences, 4(1), 37–41.
Tolegen, T. (2022). Cost Analysis: Toyota, the Kaizen Vehicles. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4195995
Zafarzadeh, S., Mollanazari, M., & Khadivar, A. (2022). University Cost Management by Integrating Activity Based Costing and System Dynamics Approach. Journal of Accounting Knowledge, 13(1), 1–30. https://doi.org/10.22103/jak.2021.18063.3550
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Hempry Putuhena, Sitti Fatimah Kamarudin
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.